What concern should an IS auditor prioritize when reviewing an organization's governance model?

When reviewing an organization's governance model, a primary concern for an IS auditor is the review and maintenance of the information security policy. An effective governance model relies on having up-to-date policies that outline how an organization manages its information security risks. If the information security policy is not regularly reviewed, it could become outdated and fail to address current threats, regulatory requirements, and business objectives. This could lead to inadequate protection of the organization's assets and increased vulnerability to security breaches.

Moreover, the information security policy serves as a critical framework for guiding the organization's overall security practices and ensuring compliance with relevant standards. Prioritizing the review of this policy aligns with the fundamental goal of governance, which is to ensure that the organization is effectively managed and that risk is appropriately mitigated. In this context, having an unreviewed policy signifies a potential oversight that could compromise the effectiveness of the entire governance structure.